[Federal Register Volume 79, Number 151 (Wednesday, August 6, 2014)]
[Rules and Regulations]
[Page 45683]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-18558]



Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9673]
RIN 1545-BK23

Longevity Annuity Contracts; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.


SUMMARY: This document contains corrections to final regulations (TD 
9673) that were published in the Federal Register on Wednesday, July 2, 
2014 (79 FR 37633). The final regulations are relating to the use of 
longevity annuity contracts in tax qualified defined contribution 

DATES: This correction is effective August 6, 2014 and applicable 
beginning July 2, 2014.

FOR FURTHER INFORMATION CONTACT: Jamie Dvoretzky, at (202) 317-6799 
(not a toll free number).



    The final regulations (TD 9673) that are the subject of this 
correction is under section 401(a) of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9673) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9673), that are the subject 
of FR Doc. 2014-15524, are corrected as follows:
    1. On page 37634, third column, in the preamble, first line from 
the top of the page, the language ``premium payments will be taken 
into'' is corrected to read ``premium payments would be taken into''.
    2. On page 37636, first column, in the footnotes, the seventh line 
from the bottom of the page, the language ``411(a) of the Code). 
Section 205(e)(2) of the'' is corrected to read ``411(a)). Section 
205(e)(2) of the''.
    3. On page 37637, first column, in the preamble, under the 
paragraph heading ``II. IRAs'', the first sentence is removed.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-18558 Filed 8-5-14; 8:45 am]